https://www.taxtmi.com/caselaws?id=82663 The Tribunal held that in a Customs Act case where goods seized were disposed of before release, the appellants were entitled to the sale proceeds of the disposed goods, not the value at the time of seizure. Emphasizing adherence to prescribed procedures, the decision focused on the value at the time of release or adjudication, rather than seizure. The judgment clarified entitlement in such scenarios, highlighting the importance of following proper procedures and considering valuation during release or adjudication. en-us Thu, 12 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 16:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82663 The Tribunal held that in a Customs Act case where goods seized were disposed of before release, the appellants were entitled to the sale proceeds of the disposed goods, not the value at the time of seizure. Emphasizing adherence to prescribed procedures, the decision focused on the value at the time of release or adjudication, rather than seizure. The judgment clarified entitlement in such scenarios, highlighting the importance of following proper procedures and considering valuation during release or adjudication. Case-Laws Customs Thu, 12 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82663